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Open Access
Article
Publication date: 11 January 2022

Ed Vosselman

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…

2543

Abstract

Purpose

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

Design/methodology/approach

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Findings

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Research limitations/implications

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

Practical implications

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

Originality/value

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 4 July 2022

Kari Lukka, Sven Modell and Eija Vinnari

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…

3141

Abstract

Purpose

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

Design/methodology/approach

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

Findings

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

Originality/value

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 May 2024

Sadi Seyama-Mokhaneli

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for…

Abstract

Purpose

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for pursuing emancipation, social justice and innovation in a new African university.

Design/methodology/approach

I utilised the method of critical discourse analysis to study Ihron Rensburg’s language as he reflected on his leadership at the University of Johannesburg (UJ). The study engaged with Rensburg’s writings and texts on his account of leading the merger and transformation of UJ. The primary text draws from his book “Serving Higher Purposes” (2020).

Findings

Through the construction of CCL, the paper proposes alternative tenets for leading transformation towards a new African university. CCL grounds a decolonised and pluriversal new African university’s character premised on a consciously revitalised alternative thinking that will carry the communitarian spirit of Africa in knowledge production, dissemination and consumption in humanising all and serving the greater good. And it operates within the dialectical tensions of the social and economic purpose of higher education (HE), African and global relevance, African and Western paradigms, excellent performance and attainment of social justice.

Originality/value

The proposed CCL offers an alternative leadership approach that responds to the call to “Dethrone the Empire” by centring Blackness in HE leadership, which is crucial for authentic transformation and decolonisation.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 9
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 27 October 2023

Ilkka Tapani Ojansivu

This study aims to explore what characteristics contribute to the definition of relevance in business-to-business (B2B) marketing research and how/why different strands of B2B…

1189

Abstract

Purpose

This study aims to explore what characteristics contribute to the definition of relevance in business-to-business (B2B) marketing research and how/why different strands of B2B marketing maintain or lose their relevance.

Design/methodology/approach

This study is conceptual. It adopts a performative-phenomenal standpoint for B2B marketing research and approaches relevance through the concept of episteme, which is considered pivotal for understanding this phenomenon.

Findings

This study proposes four axioms that define the characteristics of relevance in B2B marketing research and discusses their implications for scholars and practitioners. Consequently, an action plan for revitalizing B2B marketing research is developed, comprising learning and temporal dimensions, resulting in nine different relevance types.

Research limitations/implications

The central argument put forward in this study is that different research strands of B2B marketing have deeply rooted epistemic underpinnings that influence their interpretation of relevance. Consequently, fostering dialogue between practitioners and scholars is considered necessary to sustain relevance in B2B marketing research. B2B scholars are urged to think beyond their subspecialized silos and acknowledge how the business environment and the various strands of B2B marketing congruently shape B2B marketing relevance, while also embracing research methods that bring them closer to business practice.

Practical implications

Marketing practitioners and academics continue to drift apart. This study puts forward three recommendations to bring marketing academics and practitioners closer together.

Originality/value

The study contributes to the B2B marketing literature by grappling with the theory-praxis gap and critically exploring what constitutes relevance in B2B marketing research.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 3
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 21 March 2023

Othmar Manfred Lehner and Orthodoxia Kyriacou

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of…

1679

Abstract

Purpose

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.

Design/methodology/approach

In this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.

Findings

Re-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.

Originality/value

The paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 10 August 2021

Lucas Gronouwe, Matthijs Moorkamp and Max Visser

The purpose of this paper is to contribute to a more pragmatic critical management studies (CMS), by exploring the emancipatory intent of organizational (re)design concepts and…

1922

Abstract

Purpose

The purpose of this paper is to contribute to a more pragmatic critical management studies (CMS), by exploring the emancipatory intent of organizational (re)design concepts and ideas from the modern sociotechnical approach integral organizational renewal (IOR).

Design/methodology/approach

This paper is of a conceptual nature in that it engages with relevant literature from the fields of CMS and IOR, guided by a focused conceptualization of emancipation from CMS literature.

Findings

It is found that although IOR can to a large extent be considered as an emancipatory project, it contains a number of dangers which jeopardize its emancipatory potential. Complemented with other sociotechnical approaches and ideas, however, it appears that IOR could make some valuable contributions to a pragmatic CMS.

Originality/value

This paper is unique in engaging in an exchange of ideas between CMS and IOR. By doing so, it contributes, first, to the debate on a more pragmatic CMS; second, to the dialogue between CMS and “mainstream” organization science; third, to the field of organizational (re)design.

Details

International Journal of Organizational Analysis, vol. 30 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Open Access
Article
Publication date: 15 July 2019

Leigh E. Fine

Inclusive leadership education espouses a generalized set of values that it hopes to impart to students, what Foucault (1978) would call discourse. However, students may choose to…

Abstract

Inclusive leadership education espouses a generalized set of values that it hopes to impart to students, what Foucault (1978) would call discourse. However, students may choose to embrace, resist, alter, or challenge particular aspects of a class’s discourse. Qualitative analysis compared multicultural leadership course students’ pre-test and post-test responses to a question that asked them to define inclusion. Four changes in narratives emerged: some students 1) exhibited heightened awareness of difference, 2) transitioned away from egocentrism in leadership thinking, 3) expressed more comfort with thinking about inclusion as an abstract concept, and 4) challenged the charge to define inclusion.

Details

Journal of Leadership Education, vol. 18 no. 3
Type: Research Article
ISSN: 1552-9045

Open Access
Article
Publication date: 20 June 2023

Teresa Heath and Caroline Tynan

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena…

1453

Abstract

Purpose

The purpose of this study is to examine the potential of integrating material from the arts into postgraduate curricula to deepen students’ engagement with marketing phenomena. The authors assess the use of arts-based activities, within a broader critical pedagogy, for encouraging imaginative and analytical thinking.

Design/methodology/approach

The authors devised two learning activities and an interpretive method for studying their value. The activities were an individual essay connecting themes in song lyrics to marketing, and a group photography project. These were applied, within a broader, critical approach, in postgraduate modules on sustainability, ethics and critical marketing. Data collection comprised diaries kept by the teachers, open-ended feedback from students and students’ assignments.

Findings

Students showed high levels of engagement, reflexivity and depth of thought, in felt experiences of learning. Their ability to make connections not explicitly in the materials, and requiring imaginative jumps, was notable. Several reported lasting changes to their behaviour. Some found the tasks initially intimidating or, once they were more engaged, stressful or saddening.

Research limitations/implications

This adds to scholarship on management education by showing the usefulness of an arts-based approach towards a transformative agenda.

Practical implications

It offers a template of how to draw from the arts to strengthen critical engagement upon which marketing teachers can build. It also contains practical advice on the challenges and benefits of doing so.

Social implications

The authors provide evidence that this approach can enhance sensitivity and reflexivity in students, potentially producing more ethical and sustainable decisions in future.

Originality/value

The pedagogical interventions are novel and of value to lecturers seeking to enhance critical engagement with theory. An empirical study of an attempt to integrate arts into teaching marketing represents a promising direction, given the discipline’s creative nature.

Details

European Journal of Marketing, vol. 57 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 28 January 2020

Mattias Elg, Ida Gremyr, Árni Halldórsson and Andreas Wallo

Conducting research that is both practice- and theory-relevant is important for the service research community. Action research can be a fruitful approach for service researchers…

7360

Abstract

Purpose

Conducting research that is both practice- and theory-relevant is important for the service research community. Action research can be a fruitful approach for service researchers studying the transformative role of service research and wanting to make contributions to both the research community and to practical development. By exploring the current use of action research in service research, this study aims to make suggestions for enhancing the contribution to theory and practice development and to propose criteria for research quality for action research in service research.

Design/methodology/approach

This study builds on a systematic literature review of the use of action research approaches in service research.

Findings

The study makes three main contributions. First, it posits that any action research project needs to consider the four elements of problem identification, theorization, creating guiding concepts and intervention. Second, based on these elements mirrored in service action research, it outlines and analyzes three approaches to action research (i.e. theory-enhancing, concept developing and practice-enhancing). Third, it suggests a move from instrumental to a more conceptual relevance of the research and elaborates on the criteria for research quality.

Originality/value

This study contributes to the understanding of how action research may be applied for conducting high-quality collaborative research in services and proposes measures to enhance research quality in action research projects focusing services.

Details

Journal of Services Marketing, vol. 34 no. 1
Type: Research Article
ISSN: 0887-6045

Keywords

Open Access
Book part
Publication date: 29 March 2022

Madeleine Rauch and Shahzad (Shaz) Ansari

We illustrate the potential of diaries for advancing scholarship on organization studies and grand challenges. Writing personal diaries is a time-honored and culturally sanctioned

Abstract

We illustrate the potential of diaries for advancing scholarship on organization studies and grand challenges. Writing personal diaries is a time-honored and culturally sanctioned way of animating innermost thoughts and feelings, and embodying experiences through self-talk with famous examples, such as the diaries written by Anne Frank, Andy Warhol, or Thomas Mann. However, the use of diaries has long been neglected in organization studies, despite their historical and societal importance. We illustrate how different forms of analyzing diaries enable a “deep analysis of individuals’ internal processes and practices” (Radcliffe, 2018) which cannot be gleaned from other sources of data such as interviews and observations. Diaries exist in different forms, such as “unsolicited diaries” and “solicited diaries” and have different purposes. We evaluate how analyzing diaries can be a valuable source to illuminate the innermost thoughts and feelings of people at the forefront of grand challenges. To exemplify our arguments, we draw on diaries written by medical professionals working for Doctors Without Borders as part of our empirical research project conducted in extreme contexts. We show the value of unsolicited diaries in revealing people’s thought world that is not apprehensible from other modes of communication, and offer a set of practical guidelines on working with data from diaries. Diaries serve to enrich our methodological toolkit by capturing what people think and feel behind the scenes but may not express nor display in public.

Details

Organizing for Societal Grand Challenges
Type: Book
ISBN: 978-1-83909-829-1

Keywords

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